The Mortgage Forgiveness Debt Relief Act of 2007 established Internal Revenue Code section 139B, providing a limited exclusion for qualified volunteer firefighters and other emergency responders. This provision allowed an exclusion of up to $30 per month of payments received for each calendar month in which the volunteer provided services during the year.
The legislation stated that the provision would not apply to years after 2010. Therefore, the exclusion is not available for individuals performing services in 2011 and future tax years.